9911796707
TMI Blog2011 (6) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... 97-98. The assessee made inter-State sales of gunny bags at an average sale price of Rs. 4.68. The CST assessment was originally completed without any contest. However, in the KGST assessment, the assessing officer estimated the sale price at the rate of Rs. 6 per gunny bag. When the assessee filed appeal against the KGST assessment, the first appellate authority reduced the price to Rs. 5.5 per gunny bag. On further appeal by the assessee, the Tribunal not only confirmed the first appellate authority's order, but issued a direction to the assessing officer to refix the turnover, both under the KGST and CST Acts. Even though Tribunal's order to revise the CST assessment is not tenable as the matter was not before them, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or (iii) pass such other orders as it may think fit; or (b) in the case of any other order, confirm, cancel or vary such order." From the above provision what we notice is that the Tribunal enjoys the power to confirm, reduce, enhance or annul demand of tax or penalty or both in the course of disposal of an appeal. This obviously means that enhancement should be with reference to demand, i.e., subject-matter of appeal. When KGST assessment alone is subject-matter of appeal, the Tribunal cannot go into the question of value adopted or the turnover assessed under the CST Act, though for the same year. Of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax relates. In this case admittedly the CST assessment for the year 1997-98 was revised only on February 12, 2002 which is clearly outside the period of limitation provided therein. Moreover, on facts also, we do not find any justification for the officer to revise the assessment. We, therefore, allow the revision by vacating the order of the Tribunal and by cancelling the revised CST assessment issued against the assessee for the year 1997-98. The vehicle of the assessee was intercepted at the check-post on the allegation that there was an attempt at evasion of tax. On search, the documents were found to be ingenuine and improper and a show-cause notice was issued. The designated officer passed an order levying penalty under section 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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